Singapore Import and Export Permits: A First-Shipment Checklist

Before instructing a supplier to dispatch goods, confirm which Singapore entity will be named as importer, whether its Customs Account is active and who will submit the permit. A company’s Unique Entity Number (UEN) alone does not make it ready to obtain trade permits. Customs account activation is a separate requirement, including when a declaring agent submits applications on the company’s behalf.1

This checklist covers ordinary commercial shipments. Temporary imports, strategic goods, warehouse movements and qualifying low-value parcels can follow different procedures. Identify those cases before applying the standard workflow.5 10 11

1. Establish the entity and access arrangements

Check that the UEN on your commercial documents belongs to the intended importer or exporter. For a sale by an overseas company to a local company named as consignee on the commercial invoice, Singapore Customs treats that local company as the importer.5 Resolve this before shipping, especially where a regional group uses several purchasing and distribution entities.

Only registered Key Personnel, such as the owner, partner or director, can activate the entity’s Customs Account. Check that its activation status is “Approved”. Customs states that activation itself carries no fee payable to Singapore Customs. This does not mean agent services or permit processing are free.1

Arrange digital access separately. For authenticated Customs eServices, the company needs an active Corppass account, and its administrator must select the service and assign the user permission.2 Corppass access is not a substitute for Customs account activation or the TradeNet arrangements used to lodge declarations.1 3

If the entity has not yet been established, the Singapore company setup guide addresses that earlier stage. Shipment preparation should begin once the entity and transaction roles are clear.

2. Decide who will declare, and who will check

You can appoint a Declaring Agent (DA) to apply for permits. To submit declarations yourself, you must register as a DA and obtain a TradeNet User ID. Import permit applications go through TradeNet using approved front-end software or the Government Front-End Application.3

Ask the freight forwarder whether it is also the DA or whether another entity will lodge the declaration. Agree who supplies the final invoice, who checks product classification and value, and who sends the approved permit to your team. Customs expects importers and exporters to provide complete, accurate supporting documents and understand permit conditions.5 10

Give the agent a shipment pack containing the commercial invoice, packing list, transport details and relevant approvals. Check quantities against what is actually packed. Customs advises against using pro-forma invoices for import permit applications and warns against omitting gifts, samples or free-of-charge items, or assigning them nominal values.5

The practical control is a named internal reviewer. Do not leave unresolved discrepancies for the agent to interpret on dispatch day.

3. Screen the goods before booking transport

Use the goods description, Harmonised System (HS) code or Competent Authority product code to check the official HS/CA Product Code Checker. Controlled imports require the relevant authorisation, which may involve advance notification, a licence or certificate approval. Confirm requirements directly with the identified Competent Authority before importation. Prohibited goods cannot simply be cleared by obtaining a standard permit.4

Provide technical specifications rather than relying on a broad invoice description. The reviewer should understand what the product does, its composition and intended use. A supplier’s classification is useful input, not a reason to skip the Singapore check.

Screen exports separately. Customs requires exporters to check Competent Authority requirements, and strategic goods require the appropriate strategic goods permit.10 Earlier import clearance does not settle the export review for a later shipment.

Keep this separate from preferential tariff planning. The existing ASEAN free trade agreement guide addresses that broader question; a Customs permit and an origin document perform different functions.

4. Budget import GST and confirm the payment route

Import Goods and Services Tax (GST) is generally payable even if the importer is not GST-registered, unless an exemption, relief or suspension arrangement applies. IRAS states that the rate is 9%, applied to the relevant taxable value, including cost, insurance and freight, duties payable and applicable incidental charges.6 “Non-dutiable” does not mean “GST-free”.5

For a standard purchase, obtain freight and insurance figures before calculating the import tax budget. Where goods are sold more than once before import and the final buyer declares the payment permit, Customs may use the last selling price plus duties rather than the original purchase value.7

Payment can use the importer’s Inter-Bank GIRO (IBG) arrangement with Customs or the DA’s IBG. If the importer does not maintain its own IBG, Customs states that the DA’s IBG will be used.8 Agree funding and reimbursement arrangements with the agent before submission. Authorising a DA to use your own IBG is a separate step that requires a valid Customs Account and the relevant registered IBG or security arrangement.9

GST registration and input-tax recovery are also separate from paying import GST. A GST-registered importer must be named on the import permit and meet the input-tax conditions to claim it. A permit naming another business does not support the rightful importer’s claim.6 Read the Singapore GST registration guide for the wider registration question.

5. Obtain approval before the shipment deadline

For ordinary imports, obtain the relevant permit before importation, subject to applicable exemptions.5 For standard exports, Customs requires the permit before export and recommends applying before cargo lodgement with sea port operators or air cargo ground handling agents. Strategic goods under the individual permit route have a five-working-day advance submission requirement. Certain bulk goods have special timelines, so do not apply those exceptions to ordinary boxed products.10

Treat an application and an approved permit as different milestones. Before releasing cargo, check the permit’s entity details, quantities, value, origin, validity and conditions against the shipment pack. Export declarations require an accurate Free on Board (FOB) value and country or region of origin.10

Forward clearance instructions to the haulier or handling agent. Document presentation differs by transport mode and cargo type. For example, containerised air or land imports require clearance documents, while containerised sea imports do not ordinarily require presentation at the inward checkpoint. Follow the actual permit conditions rather than assuming one rule covers every movement.11

A short release checklist

Before the first shipment proceeds, the responsible manager should confirm:

• The correct entity and UEN are used, and the Customs Account is approved.
• The DA, internal reviewer and payment route are confirmed.
• Product controls are resolved and necessary authorisations obtained.
• Final documents reconcile with the goods and declared values.
• The approved permit meets the shipment timing and clearance requirements.
• The company has received the permit and supporting records for retention.

Both the trader and DA must retain relevant trade documents for at least five years from permit approval. These include invoices, transport documents, packing lists, certificates, accounts and terms of trade. Scanned copies are allowed subject to Customs’ image-storage guidelines.12 Keeping a shipment folder indexed by permit number makes later retrieval easier.

Frequently asked questions

Do we need our own TradeNet submission setup if we use an agent?

Not for the agent to submit your declarations. You still need an activated Customs Account. Self-declaration requires DA registration and a TradeNet User ID.1 3 Agree how you will receive each approved permit.

Can we import first and correct the permit later?

Do not plan ordinary imports that way: the relevant permit must be obtained before importation.5 If an error is discovered, contact the DA promptly. Amendments or cancellation are generally not allowed once an import permit has been used for cargo clearance; the corrective route depends on the error.5

References

• 1 Singapore Customs: Activate, Update or Terminate Customs Account
• 2 Singapore Customs: Customs eServices
• 3 Singapore Customs: Obtain a Customs Import Permit
• 4 Singapore Customs: Controlled and Prohibited Goods for Imports
• 5 Singapore Customs: Import Procedures Overview
• 6 IRAS: Importing of Goods
• 7 Singapore Customs: Goods and Services Tax
• 8 Singapore Customs: Paying Duty and GST
• 9 Singapore Customs: Declaring Agent Authorisation
• 10 Singapore Customs: Export Procedures Overview
• 11 Singapore Customs: Documents for Clearance of Goods
• 12 Singapore Customs: Retaining Your Trade Documents